Researcher recognized for work on management control and corporate governance


David Erkens, assistant professor of accounting at the University of Southern California’s Marshall School of Business, received the 2013 Best Early Career Researcher Award from the Management Accounting Section of the American Accounting Association.

The award, co-sponsored by the AICPA and the Chartered Institute of Management Accountants (CIMA), includes a $2,000 grant given to the researcher with the best overall body of research in management accounting. Eligible research must have been completed within the first five years of joining a faculty.

Erkens received the award for his research on management control and corporate governance. His work examines the choice of performance measures in incentive contracts; the use of equity compensation in R&D-intensive firms; the value of corporate governance during the financial crisis; and the role of accounting financial experts on audit committees.

MANAGEMENT ACCOUNTING

Developing finance leaders

A good leader recognizes that part of the job is developing the next generation of leaders. Veronica McCann, CGMA, a former division CFO at Commerzbank in Singapore, shares tips on developing future finance leaders.

PROFESSIONAL ISSUES

Belicia Cespedes: A CPA at 17

Through hard work and determination, Belicia Cespedes earned the credential before she was even eligible to vote.

SPONSORED REPORT

How to audit high risk areas

Revenue recognition, internal control over financial reporting, accounting estimates and going concern are areas of audit that have emerged as particularly challenging and complex.